Cooperativa Cafeteros v. Government of the Capital

The Government of the Capital imposed on the Coopera-tiva de Cafeteros de Puerto Rico a municipal license tax for the fiscal year 1953-54, amounting to $397.50. The Coopera-tiva paid under protest, filed a complaint against the Capital and its Board of Commissioners in the Superior Court, San Juan Part, and requested a refund of the amount paid. After the corresponding proceedings, the lower court rendered judgment in favor of the plaintiff.

The Government of the Capital maintains that the trial court committed several reversible errors. It complains chiefly1 of the court’s refusal to…